Equidad de Género y Tributos en Colombia

Abstract

The research entitled gender equity and taxation in Colombia had the objective of analyzing whether Colombia has implemented public tax policies with a gender perspective based on the international commitments assumed in international treaties, through a descriptive and documentary methodology, which identifies and describes the international treaties and the recommendations for the implementation of public policies and their relationship with the Colombian regulations with a gender perspective; it also describes the pronouncements of the Constitutional Court and the Council of State and the identification of the aspects in which Colombia must work to comply with the commitments acquired in the international treaties. As main findings, it was determined that although there is some progress in Colombia to achieve gender equity in tax matters, there is still work to be done. The country has a Gender Equity Public Policy classifier, which seeks to favor women in the implementation of tax, expenditure, and financing instruments. In addition, the Inter-American Development Bank has provided support in this area by conducting gender-sensitive income incidence analyses.